TaxTMI 
TaxTMI 
2020 (1) TMI 283
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....tioner. Shri P.S. Gujar and Pradeep S. Jetly, for the Respondent. ORDER On 27th June, 2019 we passed the following order. "1. Mr. Patel, Learned Counsel appearing in support of the petitioner states that the respondents have been served and he undertakes to file an affidavit of service by 1st July, 2019. 2. This petition under Article 226 challenges a notice of....
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.... the long delay. This Court by its order dated 12th December, 2017 [reported in 2018 (12) G.S.T.L. 290 (Bom.) Sanghvi Reconditioners Pvt. Ltd. v. Union of India] allowed the petition as long delay in taking up adjudication process causes serious prejudice to the parties. This in the absence of any reasons to justify the delay in taking up the notices for adjudication. 4. The issue ar....
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....in were co-noticees along with M/s. Sanghvi Reconditioners Pvt. Ltd. for alleged breach of Customs Act, 1962 in the show cause notice dated 28th March, 2002. Moreover, common notices for personal hearing of the show cause notice dated 28th March, 2002 were issued after the gap of 16 years i.e. by Notice dated 21st December, 2018. Therefore, it is an agreed position between the parties that the dec....
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....e additional affidavit as well, does not indicate as to why the Revenue took all these years, and after conclusion of the personal hearing in the year 2004, to pass the final order. Now allowing the Revenue to pass orders on the subject show cause notice would mean we ignore the principle of law referred above. Secondly, we also omit totally from our consideration the complaint of the petitioner t....